REGISTERED NUMBER: 06545280 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Perio Limited

Page

Company Information

1

Balance Sheet

2

to

3

Notes to the Financial Statements

4

to

6

DIRECTOR:

Mr P J Odendaal

SECRETARY:

Mrs A M Odendaal

REGISTERED OFFICE:

Suite 1

Concept House

23 Billet Lane

Hornchurch

Essex

RM11 1XP

REGISTERED NUMBER:

06545280 (England and Wales)

ACCOUNTANTS:

Havard & Associates

Suite 1

Concept House

23 Billet Lane

Hornchurch

Essex

RM11 1XP

FIXED ASSETS

Intangible assets

4

13,921

27,841

Tangible assets

5

47,305

54,855

61,226

82,696

CURRENT ASSETS

Stocks

5,000

5,000

Debtors

6

162,144

147,431

Cash at bank and in hand

8,925

5,698

176,069

158,129

CREDITORS

Amounts falling due within one year

7

104,092

105,300

NET CURRENT ASSETS

71,977

52,829

TOTAL ASSETS LESS CURRENT LIABILITIES

133,203

135,525

CREDITORS

Amounts falling due after more than one year

8

(9,136

)

(19,162

)

PROVISIONS FOR LIABILITIES

(5,535

)

(6,970

)

NET ASSETS

118,532

109,393

CAPITAL AND RESERVES

Called up share capital

9

2

2

Retained earnings

118,530

109,391

SHAREHOLDERS' FUNDS

118,532

109,393

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 17 October 2025 and were signed by:

Mr P J Odendaal - Director

1.	STATUTORY INFORMATION

Perio Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2008, is being amortised evenly over its estimated useful life of fifteen years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

33% on cost and 20% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 4 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

208,837

AMORTISATION

At 1 April 2024

180,996

Charge for year

13,920

At 31 March 2025

194,916

NET BOOK VALUE

At 31 March 2025

13,921

At 31 March 2024

27,841

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

210,235

Additions

2,853

At 31 March 2025

213,088

DEPRECIATION

At 1 April 2024

155,380

Charge for year

10,403

At 31 March 2025

165,783

NET BOOK VALUE

At 31 March 2025

47,305

At 31 March 2024

54,855

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

4,359

1,088

Other debtors

157,785

146,343

162,144

147,431

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

39,084

32,842

Hire purchase contracts

769

8,654

Trade creditors

11,151

6,014

Taxation and social security

45,190

45,501

Other creditors

7,898

12,289

104,092

105,300

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans

9,136

19,162

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.25

31.3.24

value:

£

£

2

Ordinary

£1

2

2

10.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

There was a loan brought forward from the previous year of £ 6,138 which was repaid in full during the current financial year. However there were further loans in the year of £ 11,614 which remained unpaid at the year end.

The loans were unsecured and interest was charged accordingly at 2.5% per annum pro rata.